https://www.taxtmi.com/caselaws?id=170356 Brand rate drawback claims initially filed within the prescribed 60-day period, with a further condonable 30 days, cannot be treated as time-barred merely because the department returned them for want of proper forum. Limitation must be computed from the original filing reflected in office records, not from the later resubmission after clarification. Where the first filing was timely, the claims must be examined on merits and rejection on limitation is unsustainable. The matter was remanded for fresh consideration accordingly. en-us Tue, 22 Oct 2013 00:00:00 +0530 Mon, 18 May 2015 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170356 Brand rate drawback claims initially filed within the prescribed 60-day period, with a further condonable 30 days, cannot be treated as time-barred merely because the department returned them for want of proper forum. Limitation must be computed from the original filing reflected in office records, not from the later resubmission after clarification. Where the first filing was timely, the claims must be examined on merits and rejection on limitation is unsustainable. The matter was remanded for fresh consideration accordingly. Case-Laws Customs Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170356